THE KERALA VALUE ADDED TAX RULES, 2005

FORM No. 23 A

FORM OF WARRANT TO BE ISSUED BY THE MAGISTRATE TO RECOVER TAX AND OTHER AMOUNTS DUE UNDER SECTION 31 (4)

[See Rule 54(2)]

To

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(Name and designation of the Police officer or the Person who is to execute the warrant)

Whereas ......................................... (name and address of the defaulter) has defaulted the payment of Rs............................. (Rupees ...........................................) due and demanded under section ............................. of the Kerala VALUE ADDED TAX ACT, 2003.

And whereas an application has been made before me by ................................... (designation of the assessing authority ) for the recovery of the said amount of Rs...................... (Rupees ......................... ............................... )

From the said ........................................ (name of the defaulter ) sufficient to satisfy the demand, as if it was a fine imposed by me .

Now, therefore in exercise of the powers conferred on me under clause (b) of sub-section 4 of section 31 of the Kerala Value Added Tax Act 2005, I hereby authorise and request you to attach any movable property belonging to the said ...................................... (name of the defaulter ) and if within .................................. (state the number of day / hours allowed) next after such attachment, the said sum has not been paid (of forthwith ) by the defaulter, to sell the movable property attached or so much thereof as shall be sufficient to satisfy the said demand, returning this warrant , with an endorsement certifying that you have done under it immediately upon its execution.

Dated this the ................................. Day of .............................. 20 ..............

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